| Certification of UK status Applications to: Assistant Secretary, Films Branch, Dept. for Culture, Media and Sport, Media Division, 2-4 Cockspur St., London SW1Y 5DH www.culture.gov.uk In August 1999 an amendment was made to the 1985 Film Act simplifying and broadening the certification of a British film. This not only made the process of gaining certification more simple, it increased the number of films eligible for National Lottery funding, subsidies and tax relief on 100% of expenditure. To certify, a film must meet two criteria: - 70% of the film's production expenditure must be spent within the United Kingdom.
- Either 70% of total labour costs after deduction of one non-Qualifying person if desired or 75% of labour costs after deduction of two non-Qualifying persons - of whom one must be an actor - must be paid to Qualifying persons. A Qualifying person is citizen of the EU, Commonwealth, EEA or UK.
To be eligible for tax relief, the film's budget must not exceed £15 million. Complete guidance notes for the 100% tax breaks are available from the Department of Culture, Media and Sport website at www.culture.gov.uk/interfilm.htmThe necessary application form is available in an Aobde PDF format to download at their site and can be filled in and printed out from your computer. |